Sua sponte definition

Sua sponte means that the person involved acts on that person’s initiative, without the need for a request, motion, or application.

Sua sponte means of their own will or motion, without prompting or suggestion.

Sua sponte means any determination of the superintendent or of his designee made without prompting of the parties.

Examples of Sua sponte in a sentence

• The Equipment remains the absolute property of the Company for the entire continuance of hire including transportation to and from the Company’s Premises and the Customer shall have no right, title or interest in or to the Equipment (save the right to possession and use of the Equipment subject to the terms and conditions of these Terms of Business).

• Sua sponte, we asked the parties to address at oral argument whether this is a case where federal question jurisdiction is satisfied because a substantial federal right is an essential element of a state law claim.

• Sua sponte, cause dismissed.O’Connor, C.J., and Pfeifer, O’Donnell, Lanzinger, Kennedy, French, and O’Neill, JJ., concur.

• This is so, "even if the state court does not explicitly refer to either the federal claim or to relevant federal case law." Id. at 312.

• Sua sponte, the court asked the parties to address defendant’s capacity to plead, as well as whether a sentence of fifteen years in this case would effectively increase punishment, given defendant’s past abuse in prison and the probability of a sexual assault while incarcerated:COURT: I am not satisfied with the plea.

More Definitions of Sua sponte

Sua sponte means orders issued by the court without motion by a party.

Sua sponte means without prompting or suggestion; on its own motion. BLACK’S LAW DICTIONARY (10th ed. 2014). For conduct that it finds particularly offensive, the Tax Court can choose to impose a penalty under IRC § 6673 even if the IRS has not requested the penalty. See, e.g., Wells v. Comm’r, T.C. Memo. 2019-134.

Sua sponte means that the person involved acts on that person’s initiative, without the need for

Sua sponte means a court action that is done without a party asking.

Sua sponte means any order of the chief hearing officer or the assigned hearing officer made without prompting of the parties.

Sua sponte means that the person involved acts on that person’s initiative, without theneed for a request, motion, or application.

Sua sponte means without prompting or suggestion; on its own motion. BLack’s Law dictioNaRy (10th ed. 2014). Thus, for conduct that it finds particularly offensive, the Tax Court can choose to impose a penalty under IRC § 6673 even if the IRS has not requested the penalty. See, e.g., Walquist v. Comm’r, 2019 WL 962901 (T.C. Feb. 25, 2019). Taxpayers who institute actions under IRC § 74338 for certain unauthorized collection actions can be subject to a maximum penalty of $10,000 if the court determines the taxpayer’s position in theproceedings is frivolous or groundless .9 In addition, IRC § 7482(c)(4),10 § 1912 of Title 28 of the U .S . Code,11 and Rule 38 of the Federal Rules of Appellate Procedure12 (among other laws and rules of procedure) authorize federal courts to impose penalties against taxpayers or their representatives for raising frivolous arguments or using litigation tactics primarily to delay the collection process . Because the sources of authority for imposing appellate-level sanctions are numerous and some of these sanctions may be imposed in nontax cases, this report focuses primarily on the IRC § 6673 penalty .In our report last year, we took special note of the decision in Williams v. Commissioner, even though it fell outside of last year’s reporting cycle, as it involved the novel issue of whether IRC § 6751(b)(1) constrained the ability of the Tax Court to impose a penalty under IRC § 6673(a)(1) .13 Section6751(b)(1) generally prohibits the imposition of a penalty unless the penalty is approved, in writing, by the supervisor of the employee imposing the penalty or other higher level designee of the Secretary .14 Section 6673(a)(1) gives the authority to impose the penalty in a Tax Court proceeding solely tothe Tax Court, and permits the Tax Court to impose it either at the request of the Commissioner orsua sponte (of its own accord) . The Tax Court looked to the legislative history of IRC § 6751(b)(1) and§ 6673(a)(1) to determine whether the two sections can coexist or whether IRC § 6751(b)(1) supersedes IRC § 6673(a)(1) . The Tax Court found that the legislative intent behind IRC § 6751(a)(1) was to prevent the IRS from using the threat of a penalty as a bargaining chip when negotiating with taxpayers, whereas the intent of IRC § 6673(a)(1) was to dissuade taxpayers from wasting judicial resources . Because the Tax Court is not mentioned in IRC § 6751(b)(1) or its legislative history, the Tax Court held that IRC § 6751(b)(1) does not apply when...